PENGARUH UKURAN PEMDA, PENDAPATAN PER KAPITA, KEKAYAAN PEMDA DAN OPINI AUDIT TERHADAP KUALITAS PENGUNGKAPAN INTERNET FINANCIAL REPORTING (IFR) PEMERINTAH DAERAH (Studi pada Pemerintah Daerah Provinsi di Indonesia)

MARIANI, ENY (2019) PENGARUH UKURAN PEMDA, PENDAPATAN PER KAPITA, KEKAYAAN PEMDA DAN OPINI AUDIT TERHADAP KUALITAS PENGUNGKAPAN INTERNET FINANCIAL REPORTING (IFR) PEMERINTAH DAERAH (Studi pada Pemerintah Daerah Provinsi di Indonesia). S2 thesis, Universitas Mercu Buana.

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Abstract

This study was conducted with the aim to determine the influences of local government size, income per capita, local government wealth and audit opinion on the quality of internet financial reporting disclosures in local governments in accordance with Minister of Home Affairs Instruction No. 188.52/1797/SJ. The population in this study was all the official websites of the provincial governments in Indonesia, which covered 34 provinces. The samples in this study were all the official websites of the provincial governments in Indonesia with the observation years of 2015-2017, so the total amount of data in this study was 102 data (34 x 3 years). The samples in this study were selected using the survey data method on the official websites of the Provincial Governments in Indonesia. The results showed that the size of the local government had a significant influence on the quality of internet financial reporting disclosures in local governments, while income per capita, local wealth and audit opinion did not influenced the quality of internet financial reporting disclosures in local governments. Keywords: Quality of Financial Statements, Internet Financial Reporting, Local Government Size, Income Per capita, Local Government Wealth, Audit Opinion. Penelitian ini dilakukan dengan tujuan untuk mengetahui pengaruh ukuran pemda, pendapatan per kapita, kekayaan pemda dan opini audit terhadap kualitas pengungkapan internet financial reporting pada pemerintah daerah sesuai dengan Instruksi Mendagri Nomor 188.52/1797/SJ. Populasi dalam penelitian ini adalah semua website resmi pemerintah Provinsi di Indonesia yang berjumlah 34 Provinsi. Sedangkan sampel dalam penelitian ini adalah semua website resmi pemerintah daerah Provinsi di Indonesia dengan tahun observasi 2015-2017 sehingga jumlah data pada penelitian ini adalah 102 data (34 x 3 tahun). Sampel dalam penelitian ini dipilih menggunakan metode survei data pada website resmi Pemerintah daerah Provinsi di Indonesia. Hasil penelitian menunjukkan bahwa ukuran pemda berpengaruh signifikan terhadap kualitas pengungkapan internet financial reporting pada pemerintah daerah, sedangkan pendapatan per kapita, kekayaan pemda dan opini audit tidak berpengaruh terhadap kualitas pengungkapan internet financial reporting pada pemerintah daerah. Kata Kunci : Kualitas Laporan Keuangan, Internet Financial Reporting, Ukuran Pemda, Pendapatan Perkapita, Kekayaan Pemda, Opini Audit.

Item Type: Thesis (S2)
Call Number CD: CD/555. 19 092
NIM/NIDN Creators: 55517110064
Uncontrolled Keywords: Kualitas Laporan Keuangan, Internet Financial Reporting, Ukuran Pemda, Pendapatan Perkapita, Kekayaan Pemda, Opini Audit.
Subjects: 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 658 General Management/Manajemen Umum
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 658 General Management/Manajemen Umum > 658.6 Quality Management/Manajemen Kualitas
Divisions: Pascasarjana > Magister Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 05 Jan 2022 12:45
Last Modified: 08 Apr 2022 06:37
URI: http://repository.mercubuana.ac.id/id/eprint/53678

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